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Form 1040S2: 1040 (Schedule 2)
IRS Form 1040S2 is an attachment to Form 1040, 1040-SR, or 1040-NR that details additional taxes for the tax year 2025. It covers various additions and other taxes.
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IRS Form 1040S2 - 1040 (Schedule 2)
IRS Form 1040S2 is an attachment to Form 1040, 1040-SR, or 1040-NR that details additional taxes for the tax year 2025. It covers various additions and other taxes.
Risk Radar
Scan points- 1Ensure all additions from Part I and other taxes from Part II are correctly summed onto Line 23.
- 2Failing to attach Schedule 2 (Form 1040) when additional taxes exist.
- 3Omitting Line 1z, which is the total of lines 1a through 1y.
- 4Not entering the final total on Line 23 correctly for Form 1040 or 1040-SR.
- 5Forgetting to attach required supporting forms (e.g., Form 8962 for Line 1a).
Plain English
This form helps summarize all the extra taxes owed beyond standard income tax when filing your Form 1040. It captures things like repayment of clean vehicle credits or special taxes from investments. By completing this, filers ensure their total tax liability is calculated correctly for the year 2025.
Submission Date
- Filing date: 2026-01-02 11:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to report additional taxes that attach to Form 1040, 1040-SR, or 1040-NR.
- Do not use this form when the tax is a standard addition already listed on Form 1040 (e.g., regular income additions).
- Check Schedule SE (Form 1040) instead when reporting self-employment tax, or check Form 8962 if your primary addition is an excess advance premium tax credit repayment.
Form selector
Use this form or another form?
You have a recapture of net EPE from Form 4255, line 2a
This amount is reported on Line 1d and must be added to other taxes.
✓ Check lines 1d or 19.
You are reporting additional tax due to a charitable contribution deduction related to fractional property
This specific recapture is listed under Part II, line 17f.
✓ Ensure you attach documentation for this deduction.
You received income from a nonqualified deferred compensation plan failing Section 409A requirements
This amount must be reported on Line 17g as an 'Other additional tax'.
✓ Verify if the payment meets other criteria listed in Part II.
Deadline or filing window
The filing trigger is the tax year 2025. The form must be attached to Form 1040, 1040-SR, or 1040-NR for submission during that period. The source does not specify a hard deadline date but implies it accompanies the standard filing window.
Checklist
What you need before filling it out
Excess advance premium tax credit repayment
Attach Form 8962 · Part I, Line 1a
Self-employment tax
Attach Schedule SE (Form 1040) · Part II, Line 4
Uncollected SS/Medicare on wages
Attach Form 8919 · Part II, Line 6
Total additional taxes (Part I)
Sum of Lines 1a through 1y · Part I, Line 1z
Additional Medicare Tax
Attach Form 8959 · Part II, Line 11
Recapture of net EPE (Form 4255, line 1d)
Amount from Form 4255 · Part II, Line 19
Before you submit
- 1Confirm all required supporting forms are attached to IRS Form 1040S2.
- 2Verify that you have correctly added lines 1a through 1y to calculate Line 1z (Total additional taxes in Part I).
- 3Check if an exemption applies to your self-employment tax and confirm the corresponding box is checked on Line 4.
- 4Ensure all amounts from Lines 5, 6, 8, 9, 11, and 12 are accounted for when summing total other taxes.
- 5Verify that you have included any necessary recapture figures (e.g., Line 1d or Line 19) in the summation.
- 6Confirm that the final calculated amount on Line 21 is correctly entered onto Form 1040, 1040-SR, or 1040-NR at Line 23 (or 23b).
- 7Ensure you have included any other specific taxes listed in Part II, such as the Additional Medicare Tax on Line 11.
How to file this form
- 1Complete Part I by entering amounts for each addition to tax, attaching relevant forms like Form 8962 where necessary.
- 2Calculate the total additions for Part I by adding lines 1a through 1y onto Line 1z, and then enter this total on Line 2.
- 3Complete Part II by detailing all other taxes (e.g., Self-employment tax on Line 4, Additional Medicare Tax on Line 11), attaching supporting documentation as needed.
- 4Sum the totals from Lines 4, 7 through 16, 18, and 19 onto Line 21 to determine your Total additional taxes.
- 5Enter the final total amount from Line 21 onto Form 1040, 1040-SR, or 1040-NR at Line 23 (or 23b), and retain a copy of this completed Schedule 2 for your records.
Known limitations
- 1The specific purpose of IRS Form 1040S2 is to attach to Form 1040, 1040-SR, or 1040-NR.
- 2It covers additions to tax (Part I) and other taxes (Part II).
- 3If an individual does not have any additional taxes listed in Part II, the form still requires completing Part I.
- 4The total of all other taxes on Schedule 2 (Form 1040) must be entered on Form 1040 or 1040-SR, line 23, or Form 1040-NR, line 23b.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, created on May 8, 2025. The form directs users to www.irs.gov/Form1040 for instructions and the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Attachment sequence number — confirm it is No. 02.
- Form title — confirm the official title is '1040 (Schedule 2)'.
- IRS website reference — confirm the instructions are available at www.irs.gov/Form1040.
- Part II continuation — confirm Page 2 starts with Part II Other Taxes (continued).
- Total tax lines — confirm Line 23 is for Form 1040 or 1040-SR, and Line 23b is for Form 1040-NR.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 1040S2 for your records.
- 2Ensure that the total from Part II (line 18) is correctly entered on the corresponding line of Form 1040, 1040-SR, or 1040-NR.
- 3If you attach this form to a return, confirm the revision date reads 20/25.
- 4The IRS directs users to www.irs.gov/Form1040 for instructions and the latest information regarding Form 1040S2.
Sources
- SRCInstructions p.1 — The IRS Form 1040S2 attaches to Form 1040, 1040-SR, or 1040-NR.
- SRCInstructions p.1 — Line 1a reports Excess advance premium tax credit repayment from which Form 8962 is attached.
- SRCInstructions p.1 — Part II begins on line 3 and covers 'Other Taxes'.
- SRCInstructions p.1 — Line 4 reports Self-employment tax, requiring attachment of Schedule SE (and checking for exemptions).
- SRCInstructions p.2 — Line 18 is the total of all other taxes, calculated by adding lines 17a through 17z.
- SRCInstructions p.2 — Line 21 states that line 4, lines 7 through 16, lines 18, and line 19 are totaled to get your 'total other taxes'.
- SRCInstructions p.2 — The form revision date is listed as 5/8/25 on page 2.
Common confusion points
What do I enter on line 1z?
This is where you add lines 1a through 1y to get your total additions to tax.
→ Add all amounts from lines 1a through 1y.
When should I use Part II of the form?
Part II lists various 'Other Taxes' that need to be reported in addition to the items listed in Part I.
→ Use Part II if you have taxes like Self-employment tax, Additional Medicare Tax, or Net investment income tax.
Where do the totals from Schedule 2 (Form 1040) go?
The total additional taxes from Part II (line 18) must be entered on Form 1040/1040-SR line 23, or Form 1040-NR line 23b.
→ Check the final calculation boxes: Line 18 is Total Additional Taxes.
What is the difference between Part I and Part II?
Part I covers primary additions to tax (like excess advance premium credit repayment), while Part II covers other specific taxes (like self-employment or investment income tax).
→ Review line descriptions carefully to place each amount in the correct part.
Do I need to attach Form 6251?
You must attach Form 6251 if you are reporting an Alternative minimum tax on Schedule 2 (Form 1040) (line 2z).
→ If line 2z is blank, attaching Form 6251 may not be required.
What does 'Recapture of net EPE' mean?
This refers to the recapture of net Excess Profit Earnings (EPE) from specific lines on Form 4255.
→ Check if you have amounts reported on line 1d or line 19.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 6251 (Required if you calculate an Alternative minimum tax on Schedule 2, line 2z).
Questions about IRS Form 1040S2
What is IRS Form 1040S2 used for?
This form helps summarize all the extra taxes owed beyond standard income tax when filing your Form 1040. It captures things like repayment of clean vehicle credits or special taxes from investments. By completing this, filers ensure their total tax liability is calculated correctly for the year 2025.
Who must file IRS Form 1040S2?
Filers include individuals and entities who must attach Schedule 2 (Form 1040) to Form 1040, 1040-SR, or 1040-NR. The form is used when there are additions to tax or other taxes that need reporting.
What information does IRS Form 1040S2 require?
Part I details 'Additions to tax,' covering items like excess advance premium tax credit repayment (Line 1a) and recapture of net EPE from Form 4255, line 2a, column (l) (Line 1d). Part II lists 'Other Taxes,' such as self-employment tax (Line 4) and additional Medicare Tax (Line 11).
When is IRS Form 1040S2 due?
The form must be attached to Form 1040, 1040-SR, or 1040-NR for filing in the year 2025. The source does not state a specific due date, only that it is part of the tax return process.
Where do I file IRS Form 1040S2?
The form attaches to Form 1040, 1040-SR, or 1040-NR. Instructions direct users to www.irs.gov/Form1040 for filing location details.
How do I complete IRS Form 1040S2?
First, fill out all relevant lines in Part I (Lines 1a through 1y) and Part II (Lines 17a through 17z). Then, add these totals to calculate Line 23. Finally, attach Schedule 2 (Form 1040) to the main Form 1040, 1040-SR, or 1040-NR before submitting.
What happens if IRS Form 1040S2 is filed incorrectly?
Failure to correctly list additions on Part I or other taxes on Part II will result in an incorrect total additional tax amount reported on Line 23, which affects the final tax owed calculation.
What do I enter on line 1z?
This is where you add lines 1a through 1y to get your total additions to tax. Add all amounts from lines 1a through 1y.
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